Dinklemyer Corporation uses direct labor hours as its single cost driver. Actual overhead costs and actual direct labor hours for the first five months of the current year are as follows:

Month	Actual Total Overhead			Actual Direct Labor Hours
January	$	980,000		19,200
February		950,000		18,400
March		860,000		17,000
April		752,500		12,700
May		760,000		13,200

a.	Compute the company's estimated variable manufacturing overhead cost per direct labor hour. (Omit the "$" sign in your response.)

Variable manufacturing overhead cost

$ per DLH

b.	Estimate the company's total monthly fixed manufacturing overhead cost. (Omit the "$" sign in your response.)

Fixed manufacturing overhead cost

$

c.	Estimate the company's total manufacturing overhead for June through August if 50,000 total direct labor hours are budgeted for that specific three-month period. (Omit the "$" sign in your response.)

Total manufacturing overhead

$